compliance is the process by which goods enter the United States
in conformance with all U.S. laws and regulations. It is the goal of the Customs Service to maximize
trade compliance while facilitating the importation of legitimate
trade compliance is a core business process for Customs, a significant
amount of the burden of compliance is placed upon importers. For
example, under section 484 of the Tariff Act, as amended (19 U.S.C.
§1484), the importer is responsible for using reasonable care
to enter, classify and value imported merchandise, and provide any
other information necessary to enable Customs to properly assess
duties, collect accurate statistics and determine whether any other
applicable legal requirements, if any, have been met.
The Customs Service is then responsible for fixing the final
classification and value of the merchandise.
The failure of an importer of record to exercise reasonable
care can delay release of the merchandise and, in some cases, result
in the imposition of penalties for acting without reasonable
law encourages companies that do not have the requisite skills to
ensure compliance with all U.S. rules and regulations to seek the
assistance of experts to ensure that these requirements are satisfied.
R Tuttle Law Offices provides clients the expert assistance necessary
to classify and value merchandise, and develop systems and procedures
to ensure Customs expectations of informed compliance are met.
key component of Customs' trade compliance program involves the
Focused Assessment. A focused assessment is a detailed review of
the company's internal controls for Customs transactions coupled
with an audit of selected import transactions. The focus of the
assessment is to determine the company's current level of compliance,
and whether or not there are sufficient systems are in place to
ensure a high level of compliance with Customs laws and regulations
for future transactions.
a focused assessment is conducted, the company is determined to
be compliant or non-compliant. If a company is found to be non-compliant,
the company will be required to formulate a compliance improvement
plan, and tender any revenue found to be owing.
stakes are often high for a company found to be noncompliance, as
Customs continues to measure company compliance through intensive
cargo exams on a more frequent, ongoing basis.
This process can significantly disrupt a company's "just-in-time"
information on trade compliance can be found by clicking on any
of the following topics:
- Congress Fails To Pass MTB In 2009
January 7, 2010
- Import Requirements Under
The Toxic Substances Control Act
October 8, 2009
- "Entries Without Proper Commercial Invoices"
November 9, 2005
- "Court Fines Ford Motor Company Over $20,000,000 For Failure To Declare Assists And Supplemental Payments"
August 1, 2005
- "Informed Compliance Article: Returns of Non-US Origin Goods"
- "Customs Classifies Integrated Circuit Probe Cards Under Heading 8536 As Electrical Apparatus For Making Connections In Electrical Circuits"
June 29, 2004
Reasonable Care Checklist
Compliance Assessment Publication "CAT KIT"
- "Failure of Customs To Reliquidate Entries In Accordance With A Favorable Ruling Is Not a "Mistake of Fact"" (June 21, 2004)
- "Customs' Intensive Review of All Quota Entries" (July 1, 2003)
Errors in the Entry and Classificaiton of Merchandise Under 19
U.S.C. § 1520(c)(1)" (May 9, 2003)
Proposes New Manifest Reporting Requirements For Air And Truck
Shipments" (February 6, 2003)
New 24-Hour Cargo Manifest and Proposed Rule on Requests for Confidentiality
of Shipper Information" (February 3, 2003)
- "Customs Publishes
Proposed Recordkeeping Regulations with List of Mandatory Records
to Kept by Importers," (May 29, 2000)
of Appeals Affirms Liability of Importer for Failure to Exercise
Reasonable When Making Entry of Merchandise," (December 1999)
- "Customs Announces
"Enhancements" To Compliance Assessment Program," (September 13,
Care & Recordkeeping Under the Customs Modernization Act,"
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